Waterway World manufactures a workout product, CardioBands, that helps users raise their heartbeats without exerting too much effort. The per-unit costs to manufacture and sell this rubber-band-based product are as follows. DM $1.20 DL 0.80 Variable-MOH 0.30 Fixed-MOH 1.40 Variable SG&A 0.20 Fixed SG&A 1.00 Total $4.90 Waterway World normally sells its CardioBands for $10 each. Jerry's Gym wants to purchase 50 of these workout products to incorporate in two of its cardio classes, but it wants a special price of $195 for the complete order. Waterway World has enough production capacity to take on this special der. eder